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PDFWAC 415-112-402

What is earnable compensation?

(1) The department determines whether payments to an employee are earnable compensation based on the nature of the payment, not the name of the payment. The department considers the reason for the payment and whether the reason brings the payment within the statutory definition of earnable compensation.
(2) Earnable compensation must meet the definition in RCW 41.32.010(10). It must:
(a) Be paid by a TRS employer to an employee as salary or wages for services provided; or
(b) Qualify as earnable compensation under WAC 415-112-471 through 415-112-477, even though it was not paid for services provided. See RCW 41.32.010(10), 41.32.267, 41.32.810 and 41.32.865.
(3) In certain cases you may establish service credit for out-of-state teaching, military service, and professional preparation. However, any compensation you may have received for these periods is excluded from earnable compensation because it is not salary or wages from a TRS employer.
(4) Some types of compensation are defined as earnable compensation in one plan and not in another.
(5) An employer must report all of an employee's earnable compensation to the department. An employer must report compensation for the month in which it was earned. Compensation is earned when the service is provided, rather than when payment is made.
A member is paid in July for work performed during June. The employer must report the compensation to the department as "June earnings."
[Statutory Authority: RCW 41.50.050(5), 41.32.010(10). WSR 05-12-042, ยง 415-112-402, filed 5/25/05, effective 6/25/05.]
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